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Stamp Taxes 2021/22: Core Tax Annuals

Autor Ken Wright
en Limba Engleză Paperback – 28 sep 2021
Stamp Taxes 2021/22 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK) and Stamp Duty Reserve Tax (UK), together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales). It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.
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Specificații

ISBN-13: 9781526518552
ISBN-10: 1526518554
Pagini: 656
Dimensiuni: 156 x 234 x 40 mm
Greutate: 0 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Seria Core Tax Annuals

Locul publicării:London, United Kingdom

Notă biografică

Ken Wright was previously an Executive Director- Business Advisory with Ernst and Young LLP, specialising in in Stamp Duty Land Stamp duty, Stamp Duty Reserve Tax and Land and Buildings Transaction. He is now Group Manager at John Menzies plc.

Cuprins

Chapter 1 Introduction to Stamp Taxes Chapter 2 Scotland - Land and Buildings Transaction Tax Chapter 3 Wales - Land Transaction Tax Chapter 4 SDLT - General Rules Chapter 5 SDLT Reliefs Chapter 6 SDLT and Leases Chapter 7 SDLT and Partnerships Chapter 8 SDLT Administration and Compliance Chapter 9 SDLT Anti-Avoidance Rules Chapter 10 Stamp Duty - General Rules Chapter 11 Stamp Duty Reliefs Chapter 12 Stamp Duty Reserve Tax (SDRT) Chapter 13 Planning, Pitfalls and Legacy Liabilities Appendix A Addresses, Contact Details, etc Appendix B Sample Forms, etc Appendix C Stamp Taxes - HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)